Bill Text: GA HB1053 | 2011-2012 | Regular Session | Introduced
Bill Title: Sales and use tax; exemptions for certain items on specified dates; provide
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-02-17 - House Second Readers [HB1053 Detail]
Download: Georgia-2011-HB1053-Introduced.html
12 LC
34 3342
House
Bill 1053
By:
Representative Taylor of the
79th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to sales and use taxes, so as to provide for sales
tax exemptions for certain items on specified dates; to provide for related
matters; to provide for an effective date; to repeal conflicting laws; and for
other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to sales and use taxes, is amended by revising paragraphs
(75) and (82) of Code Section 48-8-3, relating to exemptions from sales and use
taxes, as follows:
"(75)(A)
The sale of any covered item. The exemption provided by this paragraph shall
apply only to sales occurring during a period commencing at 12:01 A.M. on
July 30,
2009
August 10,
2012, and concluding at 12:00 Midnight on
August 2,
2009
August 11,
2012, and during a period commencing at 12:01 A.M. on August 9, 2013, and
concluding at 12:00 Midnight on August 10,
2013.
(B)
As used in this paragraph, the term 'covered item' shall mean:
(i)
Articles of clothing and footwear with a sales price of $100.00 or less per
article of clothing or pair of footwear, excluding accessories such as jewelry,
handbags, umbrellas, eyewear, watches, and watchbands;
(ii)
A single purchase, with a sales price
$1,500.00
$1,000.00
or less, of personal computers and personal computer related accessories
purchased for noncommercial home or personal use, including personal computer
base units and keyboards, personal digital assistants, handheld computers,
monitors, other peripheral devices, modems for Internet and network access, and
nonrecreational software, whether or not they are to be utilized in association
with the personal computer base unit. Computer and computer related accessories
shall not include furniture and any systems, devices, software, or peripherals
designed or intended primarily for recreational use; and
(iii)
Noncommercial purchases of general school supplies to be utilized in the
classroom or in classroom related activities, such as homework, up to a sales
price of $20.00 per item including pens, pencils, notebooks, paper, book bags,
calculators, dictionaries, thesauruses, and children's books and books listed on
approved school reading lists for pre-kindergarten through twelfth
grade.
(C)
The exemption provided by this paragraph shall not apply to rentals, sales in a
theme park, entertainment complex, public lodging establishment, restaurant, or
airport or to purchases for trade, business, or resale.
(D)
The commissioner shall promulgate any rules and regulations necessary to
implement and administer this paragraph including but not be limited to a list
of those articles and items qualifying for the exemption pursuant to this
paragraph;"
"(82)(A)
Purchase of energy efficient products or water efficient products with a sales
price of $1,500.00 or less per product purchased for noncommercial home or
personal use. The exemption provided by this paragraph shall apply only to
sales occurring during a period commencing at 12:01 A.M. on
October 1,
2009
October 5,
2012, and concluding at 12:00 Midnight on
October 4,
2009
October 7,
2012, and during a period commencing at 12:01 A.M. on October 4, 2013, and
concluding at Midnight on October 6,
2013.
(B)
As used in this paragraph, the term:
(i)
'Energy efficient product' means any energy efficient product for noncommercial
home or personal use consisting of any dishwasher, clothes washer, air
conditioner, ceiling fan, fluorescent light bulb, dehumidifier, programmable
thermostat, refrigerator, door, or window which has been designated by the
United States Environmental Protection Agency and the United States Department
of Energy as meeting or exceeding each such agency's energy saving efficiency
requirements or which have been designated as meeting or exceeding such
requirements under each such agency's Energy Star program.
(ii)
'Water efficient product' means any product used for the conservation or
efficient use of water which has been designated by the United States
Environmental Protection Agency as meeting or exceeding such agency's water
saving efficiency requirements or which has been designated as meeting or
exceeding such requirements under such agency's Water Sense
program.
(C)
The exemption provided for in subparagraph (A) of this paragraph shall not apply
to purchases of energy efficient products or water efficient products purchased
for trade, business, or resale.
(D)
The commissioner shall promulgate any rules and regulations necessary to
implement and administer this paragraph;"
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.